https://www.taxtmi.com/caselaws?id=255559 A reference under the Central Excise Act can be made only on a question of law that was actually raised and argued before the Tribunal. Because the factual finding that no removal of capital goods had occurred was not challenged before the Tribunal, the questions framed before the High Court did not arise from the Tribunal's order. Applying that settled principle, the court held that no question of law, and certainly no substantial question of law, was made out on the record, so the reference was declined. en-us Wed, 26 Feb 2014 00:00:00 +0530 Tue, 20 Jan 2015 11:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255559 A reference under the Central Excise Act can be made only on a question of law that was actually raised and argued before the Tribunal. Because the factual finding that no removal of capital goods had occurred was not challenged before the Tribunal, the questions framed before the High Court did not arise from the Tribunal's order. Applying that settled principle, the court held that no question of law, and certainly no substantial question of law, was made out on the record, so the reference was declined. Case-Laws Central Excise Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255559